The Internal Revenue Service has recently released a “Technical Guide” to help provide guidance on the limits of charitable activity. The new Guide is one of two “comprehensive, issue-specific documents” published to update and combine Audit Technique Guides with other technical content and to replace existing Audit Technique Guides. The new Guides are: • TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions - IRC 501(c)(1) • TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) The Guides specify that they are not the official position of the IRS and cannot be cited as such, but they do give a window on IRS thinking on the issues. One former IRS official...